OH HB415

Creates a Local Government Road Improvement Fund and allocates 50% of any state surplus revenue to this fund, with the remaining 50% going to the income tax reduction fund.

Distributes road improvement funds to counties, townships, and municipal corporations based on the proportion of centerline miles of roadways each political subdivision maintains in the state.

Director of Budget and Management computes each political subdivision's allocation by July, certifies amounts to county auditors by August, and county treasurers distribute payments by September.

Requires funds be used solely for road improvements and allows political subdivisions to use distributions in the year received or any succeeding year.

Amendments to sections 131.44 and 131.51 and creation of section 131.52 of the Revised Code effective July 1, 2019.